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A BILL TO BE ENTITLED
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AN ACT
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relating to the eligibility of land for ad valorem tax appraisal as |
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recreational, park, or scenic land on the basis of a restriction |
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contained in a probated will. |
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BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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SECTION 1. Subchapter F, Chapter 23, Tax Code, is amended by |
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adding Section 23.825 to read as follows: |
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Sec. 23.825. TESTAMENTARY RESTRICTIONS. (a) |
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Notwithstanding the other provisions of this subchapter, land is |
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considered to be restricted as provided by this subchapter if: |
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(1) the land consists of at least five acres; and |
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(2) the use of the land is restricted as follows for a |
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term of at least 10 years under a valid and enforceable provision of |
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a probated will: |
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(A) the use of the land is limited to |
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recreational, park, or scenic uses; and |
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(B) the land is required to be open to the public. |
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(b) A restriction described by this section is considered to |
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be a deed restriction for purposes of this subchapter. |
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SECTION 2. This Act applies only to ad valorem taxes imposed |
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for a tax year beginning on or after the effective date of this Act. |
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SECTION 3. This Act takes effect January 1, 2010. |